Current Attempt in Progress Lily Inc. has conducted the following analysis related to its product lines, using a traditional costing system (volume-based) and an activity-based costing system. The traditional and the activity-based costing systems assign the same amount of direct materials and direct labor costs. Total Costs Products Sales Revenue Traditional ABC Product 540x $207,000 $54,000 $46,350 Product 137Y 155,000 50,000 32,675 Product 2495 85,000 11,000 35,975